The case of Prudential Assurance Co Ltd and Ors v R&C Commissioners [2013] EWHC 3249 (Ch) follows on from a previous case, Test Claimants in the CFC and Dividend Group Litigation v Revenue and Customs Commissioners [2010] EWHC 2811 (Ch), [2011] STC 214. The issue of the lawfulness of Schedule D Case V charge to corporation tax under the Income and Corporation Taxes Act 1988 (which in essence relates to income arising from possessions out of the UK, except from any office or employment) remained in dispute.
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机译:Prudential Assurance Co Ltd和Ors诉R&C Commissioners [2013] EWHC 3249(Ch)案是继上一案CFC and Dividend Group Litigation v Revenue and Customs Commissioners [2010] EWHC 2811(Ch)中的测试索赔人之后, [2011] STC 214.根据1988年《收入和公司税法》,附表D案例V收取公司税的合法性问题(本质上涉及在英国以外的财产所产生的收入,但不包括任何办公室或工作)仍然有争议。
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